Exhibit 16.1
401 Broadhollow Road, 2nd Floor | ||
Melville, New York 11747 | ||
Telephone: 631-501-9600 | ||
Fax: 631-501-1885 |
October 29, 2008
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K/A to be filed on or about October 29, 2008 by Perfumania Holdings, Inc., the parent company of our former client, Model Reorg, Inc. and Subsidiaries. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours, |
/s/ BDO Seidman, LLP |
BDO Seidman, LLP |